Between the end of an audit and a decision on additional tax there is a stage that people often underestimate. The tax office summarises its findings, calculates the tax and gives you room to respond. This is where you can still add documents, propose witnesses or point out errors in the calculation. An objection not raised here is much harder to press at the appeal stage or in court.
We prepare a focused response to the report, with objections on the facts, the law and the procedure. We add evidence missing from the file, such as contracts, correspondence, delivery records or an expert opinion. The response is built so that a later appeal can rest on it. If the tax office decides against the client, we start on the appeal as soon as the decision is delivered.
The proceedings end with a tax assessment decision. It can be appealed within 15 days of delivery (Section 72 of the Slovak Tax Procedure Code).
Before the decision is issued, you may comment on the findings, propose evidence and challenge the legal assessment. The tax office should deal with your objections in the reasons for its decision.
Contracts, invoices, delivery notes, bank statements, accounting records, witness statements and expert opinions. In VAT cases, evidence of how you checked your business partner matters.
Articles are in Slovak.
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This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.